{"id":2408,"date":"2015-07-16T05:13:08","date_gmt":"2015-07-16T05:13:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=2408"},"modified":"2015-08-06T02:54:43","modified_gmt":"2015-08-06T02:54:43","slug":"thu-nhap-tu-chuyen-nhuong-chung-khoan","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=2408","title":{"rendered":"Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n"},"content":{"rendered":"

\"Thu<\/span><\/p>\n

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a doanh nghieepej \u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

1. Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong><\/span><\/h2>\n

Theo Kho\u1ea3n 1 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 ph\u1ea1m vi \u00e1p d\u1ee5ng v\u1ec1 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n nh\u01b0 sau:<\/span><\/p>\n

“Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ph\u00e1t h\u00e0nh th\u00eam c\u1ed5 phi\u1ebfu \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n th\u00ec ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh v\u00e0 m\u1ec7nh gi\u00e1 kh\u00f4ng t\u00ednh v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp m\u00e0 th\u1ef1c hi\u1ec7n ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m chia, t\u00e1ch, h\u1ee3p nh\u1ea5t, s\u00e1p nh\u1eadp n\u1ebfu ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea7n thu nh\u1eadp n\u00e0y ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kh\u00f4ng nh\u1eadn b\u1eb1ng ti\u1ec1n m\u00e0 nh\u1eadn b\u1eb1ng t\u00e0i s\u1ea3n, l\u1ee3i \u00edch v\u1eadt ch\u1ea5t kh\u00e1c (c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9…) c\u00f3 ph\u00e1t sinh thu nh\u1eadp th\u00ec ph\u1ea3i ch\u1ecbu thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p. Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n, c\u1ed5 phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9\u2026\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n c\u1ee7a s\u1ea3n ph\u1ea9m tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn t\u00e0i s\u1ea3n.”<\/em><\/span><\/p>\n

2. C\u0103n c\u1ee9 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi\u00a0Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n<\/strong><\/span><\/h2>\n

2.1. Thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/strong><\/span><\/p>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n nh\u01b0 sau:<\/span><\/p>\n

”\u00a0Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh.”<\/em><\/span><\/p>\n

\"Thu<\/strong><\/span><\/p>\n

2.2. Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n:<\/strong><\/span><\/h3>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n nh\u01b0 sau:<\/span><\/p>\n

”\u00a0– Gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00ec gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n ch\u1ee9ng kho\u00e1n (l\u00e0 gi\u00e1 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 th\u1ecfa thu\u1eadn) theo th\u00f4ng b\u00e1o c\u1ee7a S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n, trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/em><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1c c\u00f4ng ty kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean th\u00ec gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.”<\/em><\/span><\/p>\n

2.3. Gi\u00e1 mua ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng<\/strong><\/span><\/p>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 mua ch\u1ee9ng kho\u00e1n chuy\u1ec3n nh\u01b0\u1ee3ng nh\u01b0 sau:<\/span><\/p>\n

”\u00a0– Gi\u00e1 mua c\u1ee7a ch\u1ee9ng kho\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/em><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00f4ng ty \u0111\u1ea1i ch\u00fang ch\u01b0a ni\u00eam y\u1ebft nh\u01b0ng th\u1ef1c hi\u1ec7n \u0111\u0103ng k\u00fd giao d\u1ecbch t\u1ea1i trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 th\u1ef1c mua ch\u1ee9ng kho\u00e1n (l\u00e0 gi\u00e1 kh\u1edbp l\u1ec7nh ho\u1eb7c gi\u00e1 th\u1ecfa thu\u1eadn) theo th\u00f4ng b\u00e1o c\u1ee7a S\u1edf giao d\u1ecbch ch\u1ee9ng kho\u00e1n, trung t\u00e2m giao d\u1ecbch ch\u1ee9ng kho\u00e1n.<\/em><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n mua th\u00f4ng qua \u0111\u1ea5u gi\u00e1 th\u00ec gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 m\u1ee9c gi\u00e1 ghi tr\u00ean th\u00f4ng b\u00e1o k\u1ebft qu\u1ea3 tr\u00fang \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n c\u1ee7a t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n \u0111\u1ea5u gi\u00e1 c\u1ed5 ph\u1ea7n v\u00e0 gi\u1ea5y n\u1ed9p ti\u1ec1n.<\/em><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n kh\u00f4ng thu\u1ed9c c\u00e1c tr\u01b0\u1eddng h\u1ee3p n\u00eau tr\u00ean: gi\u00e1 mua ch\u1ee9ng kho\u00e1n l\u00e0 gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng ghi tr\u00ean h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng.”<\/em><\/span><\/p>\n

2.4. Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng<\/strong><\/span>\u00a0<\/strong><\/span><\/span><\/p>\n

Theo Kho\u1ea3n 2 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 78\/2014\/TT-BTC<\/a> c\u00f3 quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c x\u00e1c \u0111\u1ecbnh chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng nh\u01b0 sau:<\/span><\/p>\n

”\u00a0– Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng l\u00e0 c\u00e1c kho\u1ea3n chi th\u1ef1c t\u1ebf li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 ch\u1ee9ng t\u1eeb, h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p.<\/em><\/span><\/p>\n

Chi ph\u00ed chuy\u1ec3n nh\u01b0\u1ee3ng bao g\u1ed3m: chi ph\u00ed \u0111\u1ec3 l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c ph\u00e1p l\u00fd c\u1ea7n thi\u1ebft cho vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng; C\u00e1c kho\u1ea3n ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p khi l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n nh\u01b0\u1ee3ng; Ph\u00ed l\u01b0u k\u00fd ch\u1ee9ng kho\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a \u1ee6y ban ch\u1ee9ng kho\u00e1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 ch\u1ee9ng t\u1eeb thu c\u1ee7a c\u00f4ng ty ch\u1ee9ng kho\u00e1n; Ph\u00ed \u1ee7y th\u00e1c ch\u1ee9ng kho\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb thu c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c; C\u00e1c chi ph\u00ed giao d\u1ecbch, \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh.”<\/em><\/span><\/p>\n

Ch\u00fa \u00fd:<\/u><\/em><\/strong><\/span><\/p>\n

Doanh nghi\u1ec7p c\u00f3 thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n th\u00ec kho\u1ea3n thu nh\u1eadp n\u00e0y \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 k\u00ea khai v\u00e0o thu nh\u1eadp ch\u1ecbu thu\u1ebf khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/em><\/span><\/p>\n

 <\/p>\n

Sau khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c theo d\u00f5i c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u1edf b\u00e0i vi\u1ebft: C\u00e1c ph\u01b0\u01a1ng ph\u00e1p v\u00e0 c\u0103n c\u1ee9 t\u00ednh thu\u1ebf TNDN<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u1ee7a doanh nghi\u1ec7p l\u00e0 thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng ch\u1ec9 qu\u1ef9 v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c theo quy \u0111\u1ecbnh. K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u0103n c\u1ee9 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi kho\u1ea3n thu nh\u1eadp t\u1eeb..<\/p>\n","protected":false},"author":7,"featured_media":6547,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[274],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2408"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2408"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/2408\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/6547"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2408"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}